Sale of excisable goods to college - university

This query is : Resolved

Bhavesh D. Saraiya (Querist)
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27 February 2013 My client sales the furniture & its part thereof consisting metal & wood to College - University.
College has taken exemption under research & development for the payment of any duty.
In this case, can my client issue excisable invoice with 0% of excise duty rate?
If no, then whether he had to bear excise duty at his own?
Give me exemption notification number for the same.

Rajeev Kumar Garg

Rajeev Kumar Garg (Expert)
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27 February 2013 I think that Exemption is not allowed on furniture & its parts to college-university as per concern notification. This is applicable only for research & development instruments, apparatus,accessories, , computers, software etc. Hence, your client should charge applicable duty on such sale. Notification no. is not remembered at this moment. I will search it later.
Thanks
Rajeev Kumar Garg
(M.Com, L.L.B.)
Consultant (Excise, Customs & Service Tax)
Ph. no. +91 7500802402